Published Paper Details:

Present scenarios there are so many avenues are available to earn and enhance the existing level of income within frame work of law and to enhance the level of income. Both the Government sector and private sector provides the lot opportunities to earn more income also to increase the level of income. Always opportunities threaten to faces the problems too. Further cost of living increases over a period of time. The challenges always faced by the middle level people to cope the expenditure within income level. Increases in the income and adjusting the expenditure within the level of their income is also one major challenge but to save out of it for the future prospective is big challenge. One who saves the money periodically there are lot of opportunities are available to enhance and to growth in the income. In fact to increase the saving amount lot of financial products is available at present in the market. In general, from the accounting point of view, savings is fruitful difference amount in the income and expenditure; apart from this saving one more type of savings is popular which is to be saved with help of proper tax planning adopted by the tax payer. Presently service industry plays vital role to encourage the individual tax savings to the assessee. The present study is confined with second kind of savings, i.e tax savings pattern by public within the area of the study.